System of Health Accounts (2011) and Health Satellite Accounts (2005): Application in Low- and Middle-Income Countries

S. Nakhimovsky, P. Hernandez-Peña, C. van Mosseveld, A. Palacios

Research output: Book/ReportReportProfessional

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Health accounting data that show economic and financial resource flows within a health system are critical to informing health and economic policy – at both national and international levels. However, countries vary widely in their health accounting histories as well as the demand for and capacity to produce these data. A new brief, System of Health Accounts and Health Satellite Accounts, introduces two prominent health accounting approaches – the System of Health Accounts (SHA), developed by the Organization for Economic Cooperation and Development (OECD) and its partners, and the Health Satellite Accounts (HSA) developed by the World Health Organization’s Regional Office for the Americas. Written for non-technical policymakers and other stakeholders, this brief compares the SHA and HSA approaches to health accounting in terms of their objectives and content, standardization and scope, and data requirements, and highlights the implications of this comparison for low- and middle-income countries.
Original languageEnglish
Place of PublicationBethesda, MD
PublisherAbt Associates Inc./Health Finance & Governance Project
Number of pages16
Publication statusPublished - 2014


  • health
  • data
  • economic resource flow
  • financial resource flow
  • resource flow
  • health accounting
  • System of Health Accounts 2010
  • Health Satellite Accounts 2005


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